CLA-2 CO:R:C:M 952443 CMS
8471.92.90, 8471.92.40
8471.92.65, 8471.93.60
9403.10.00, 8524.23.20
8523.13.00, 4901.99.00
John A. Bessich, Esq.
Gibney, Anthony & Flaherty
665 Fifth Avenue
New York, NY 10022-5305
RE: Automatic Data Processing Units; Workstation; Central
Processing Unit; Keyboard; Mouse; Monitor; Printer;
Software Cartridges; Stand; Table; Furniture; Installation Guides
Dear Mr. Bessich:
This is in response to your request dated July 15, 1992, on
behalf of GE Medical Systems, General Electric Company, for a
classification ruling on certain workstation components under the
Harmonized Tariff Schedule of the United States (HTSUS). The
matter was referred by the Regional Commissioner of Customs, New
York, to Customs Headquarters for a reply.
FACTS:
The merchandise consists of certain workstation components
identified under catalog numbers B7855AC and B7856MA. The
components include a (1) digital computer rack with freely
programmable central processing unit, (2) keyboard, (3) mouse,
(4) color and monochrome cathode ray tube monitors, (5) laser
printer, (6) magnetic tape drive unit, (7) workstation table,
(8) printer stand, (9) computer side table, (10) system set up
software on tape cartridges, (11) 3D software on tape cartridges,
(12) unrecorded magnetic tape, (13) installation guides, (14)
electrical cables, (15) 8-pen color plotter and (16) digitizer
tablet assembly.
The printer is a Hewlett-Packard Laser jet III printer. The
magnetic tape drive unit is a horizontally mounted 0.5 inch, 9
track magnetic tape unit interfaced with the computer rack for
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the loading of data stored on tape. The installation guides are
packaged with the components with which they are used, except for
the main system manual which is packaged separately. The cables
are packaged with the components with which they are used, and
many cables are actually attached to the components. Any
application specific programs are entered stored on the magnetic
tapes.
As you were informed, we are unable to provide a
classification ruling on the digitizer tablet assembly and pen
plotter, due to the lack of sufficient information being provided
regarding these products. You stated that the requested
information would be provided to enable us to open a file and
issue a classification ruling on these products.
ISSUE:
What is the proper classification of the merchandise under
the Harmonized Tariff Schedule of the United States (HTSUS)?
LAW AND ANALYSIS:
The HTSUS provides that the classification of articles is
governed by the General Rules of Interpretation (GRI's). GRI 1
states in pertinent part that "...classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...".
Heading 8471 in part describes automatic data processing
machines and units thereof. Subheading 8471.91.00 describes
digital processing units whether or not entered with the rest of
a system, which may contain other types of units in the same
housing. The digital computer rack is classified in subheading
8471.91.00, HTSUS.
Subheading 8471.92.20 describes keyboards. The keyboard is
classified in subheading 8471.92.20, HTSUS.
Subheading 8471.92.90 describes other input or output units.
The mouse is classified in subheading 8471.92.90, HTSUS.
Subheading 8471.92.40 describes display monitors with
cathode ray tubes. The monochrome and color monitors are
classified in subheading 8471.92.40, HTSUS.
Subheading 8471.92.65 describes computer printers
incorporating at least the media transport, control and print
mechanisms. The laser printer is classified in subheading
8471.92.65, HTSUS.
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Subheading 8471.93.60 describes other magnetic disc drive
storage units, whether or not entered with the rest of a system.
The magnetic tape drive unit is classified in subheading
8471.93.60, HTSUS.
Heading 9403 describes other furniture and parts thereof.
Subheading 9403.10.00 describes metal furniture of a kind used in
offices. The workstation table, printer stand and computer side
table are classified in subheading 9403.10.00, HTSUS.
Heading 8524 describes tapes and other recorded media for
sound or other similarly recorded phenomenon. The harmonized
Commodity Description and Coding System Explanatory Notes to
Heading 8524, p. 1373, provide that the heading covers recorded
tapes for the machines of Heading 8471, Subheading 8524.23.20
describes recorded magnetic tapes, not of video tape recordings,
of a width exceeding 6.5 mm. The system set up and 3D software
tapes are classified in subheading 8524.23.20, HTSUS.
The blank magnetic tapes are classified as unrecorded media
in subheading 8523.13.00, HTSUS.
The installation guides are classified in the subheadings in
which the components with which guides are packaged are
classified. The main system manual which is not packaged with a
particular component is classified as printed matter in
subheading 4901.99.00, HTSUS.
The electrical cables are classified in the subheadings in
which the components which the components with which the cables
are packaged are classified.
With the exception of the cables and most of the
installation guides which are always entered with certain
components, the classifications stated above are applicable to
the products whether or not they are entered separately or
together.
HOLDING:
The digital computer rack is classified in subheading
8471.91.00, HTSUS, currently subject to a Column 1 general rate
of duty of 3.9%, ad valorem.
The keyboard is classified in subheading 8471.92.20, HTSUS,
currently subject to a Column 1 general free rate of duty.
The mouse is classified in subheading 8471.92.90, HTSUS,
currently subject to a
Column 1 general rate of duty of 3.7%, ad valorem.
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The monochrome and color monitors are classified in
subheading 8471.92.40, HTSUS, currently subject to a column 1
general rate of duty of 3.7%, ad valorem.
The laser printer is classified in subheading 8471.92.65,
HTSUS, subject to a Column 1
general rate of duty of 3.7%, ad valorem.
The magnetic tape drive unit is classified in subheading
8471.93.60, HTSUS, currently subject to a Column 1 general rate
of duty of 3.7%, ad valorem.
The workstation table, printer stand and computer side table
are classified in subheading 9403.10.00, HTSUS, currently subject
to a Column 1 general rate of duty of 4%, ad valorem.
The system set up and 3D software tapes are classified in
subheading 8524.23.20, currently subject to a Column 1 general
rate of duty of 9.7 cents per square meter of recording surface.
The blank magnetic tapes are classified as unrecorded media
un subheading 8523.13.00, HTSUS, currently subject to a Column 1
general rate of duty of 4.2%, ad valorem.
The installation guides are classified in the subheadings in
which the components with which the guides are packaged are
classified. The main system manual which is not packaged with a
particular component is classified as printed matter in
subheading 4901.99.00, HTSUS, currently subject to a Column 1
general free rate of duty.
The electrical cables are classified in the subheadings in
which the components with which the cables are packaged are
classified.
Sincerely,
John Durant, Director
Commercial Rulings Division